Integrated Filing — IndAS

General information about company
Scrip Code	500101
NSE Symbol	ARVIND
MSEI Symbol	NOTLISTED
ISIN	INE034A01011
Name of company	Arvind Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	15-May-2025   11:30:00
End date and time of board meeting	15-May-2025   12:55:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	22206900000	83288100000
	Other income	298400000	651900000
	Total income	22505300000	83940000000
2	Expenses
(a)	Cost of materials consumed	10338300000	37300200000
(b)	Purchases of stock-in-trade	1234700000	3875000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-993300000	-1545000000
(d)	Employee benefit expense	2762200000	10563400000
(e)	Finance costs	470000000	1657700000
(f)	Depreciation, depletion and amortisation expense	690500000	2587100000
(f)	Other Expenses
1	Project expenses	140200000	720500000
2	Other expenses	6269100000	23840000000
	Total other expenses	6409300000	24560500000
	Total expenses	20911700000	78998900000
3	Total profit before exceptional items and tax	1593600000	4941100000
4	Exceptional items	0	0
5	Total profit before tax	1593600000	4941100000
6	Tax expense
7	Current tax	346100000	1194700000
8	Deferred tax	-308900000	60200000
9	Total tax expenses	37200000	1254900000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1556400000	3686200000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	-10000000	-12400000
16	Total profit (loss) for period	1546400000	3673800000
17	Other comprehensive income net of taxes	-56800000	-248900000
18	Total Comprehensive Income for the period	1489600000	3424900000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1514000000	3534900000
	Total profit or loss, attributable to non-controlling interests	36000000	36000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1453100000	3294800000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	36500000	130100000
21	Details of equity share capital
	Paid-up equity share capital	2618200000	2618200000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		35242800000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	5.77	13.51
	Diluted earnings (loss) per share from continuing operations	5.76	13.49
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	5.77	13.51
	Diluted earnings (loss) per share from continuing and discontinued operations	5.76	13.49
24	Debt equity ratio	0.0036	0.0036
25	Debt service coverage ratio	0.0254	0.0195
26	Interest service coverage ratio	0.0584	0.0553
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	34323900000
	Capital work-in-progress	4073600000
	Investment property	1234900000
	Goodwill	78700000
	Other intangible assets	144200000
	Intangible assets under development	17800000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	323900000
	Non-current financial assets
	Non-current investments	1168200000
	Trade receivables, non-current	0
	Loans, non-current	2900000
	Other non-current financial assets	467700000
	Total non-current financial assets	1638800000
	Deferred tax assets (net)	668500000
	Other non-current assets	766400000
	Total non-current assets	43270700000
2	Current assets
	Inventories	21376800000
	Current financial asset
	Current investments	8700000
	Trade receivables, current	11772700000
	Cash and cash equivalents	564400000
	Bank balance other than cash and cash equivalents	601400000
	Loans, current	12100000
	Other current financial assets	152300000
	Total current financial assets	13111600000
	Current tax assets (net)	69200000
	Other current assets	3161200000
	Total current assets	37718800000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	80989500000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	2618200000
	Other equity	35242800000
	Total equity attributable to owners of parent	37861000000
	Non controlling interest	852500000
	Total equity	38713500000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2923000000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1537100000
	Total non-current financial liabilities	4460100000
	Provisions, non-current	360900000
	Deferred tax liabilities (net)	1250300000
	Deferred government grants, Non-current	1125200000
	Other non-current liabilities	2100000
	Total non-current liabilities	7198600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	10836600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1067500000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	15484500000
	Total Trade payable	16552000000
	Other current financial liabilities	3511400000
	Total current financial liabilities	30900000000
	Other current liabilities	3792000000
	Provisions, current	198200000
	Current tax liabilities (Net)	59700000
	Deferred government grants, Current	127500000
	Total current liabilities	35077400000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	42276000000
	Total equity and liabilites	80989500000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Textiles	16144300000	61742800000
2	Advanced Materials	4507000000	15435300000
3	Others	2014200000	7380600000
	Total Segment Revenue	22665500000	84558700000
	Less: Inter segment revenue	458600000	458600000
	Revenue from operations	22206900000	83288100000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Textiles	1319200000	4400100000
2	Advanced Materials	618900000	2088100000
3	Others	165000000	289700000
	Total Profit before tax	2103100000	6777900000
	i. Finance cost	470000000	470000000
	ii. Other Unallocable Expenditure net off Unallocable income	49500000	49500000
	Profit before tax	1583600000	4928700000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Textiles	50911500000	50911500000
2	Advanced Materials	12026900000	12026900000
3	Others	8215200000	8215200000
	Total Segment Asset	71153600000	71153600000
	Un-allocable Assets	9835900000	9835900000
	Net Segment Asset	80989500000	80989500000
4	Segment Liabilities
	Segment Liabilities
1	Textiles	17802100000	17802100000
2	Advanced Materials	3269500000	3269500000
3	Others	5017900000	5017900000
	Total Segment Liabilities	26089500000	26089500000
	Un-allocable Liabilities	2426900000	2426900000
	Net Segment Liabilities	28516400000	28516400000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Equity Instruments through Other Comprehensive Income (FVOCI)	5000000	-39400000
2	Remeasurement gain/(loss) of defined benefit plans	-225300000	-178000000
3	Share of Other Comprehensive Income/(Loss) of Joint Ventures and Associate accounted for using Equity method (net of tax)	-1000000	-1000000
	Total Amount of items that will not be reclassified to profit and loss	-221300000	-218400000
2	Income tax relating to items that will not be reclassified to profit or loss	-56000000	-43400000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain/(loss) on cash flow hedges	166600000	-22600000
2	Exchange differences on translation of foreign operations	-16300000	-57100000
	Total Amount of items that will be reclassified to profit and loss	150300000	-79700000
4	Income tax relating to items that will be reclassified to profit or loss	41800000	-5800000
5	Total Other comprehensive income	-56800000	-248900000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			4941100000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			1657700000
	Adjustments for decrease (increase) in inventories			-1676500000
	Adjustments for decrease (increase) in trade receivables, current			-1118900000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-357200000
	Adjustments for decrease (increase) in other non-current assets			-2500000
	Adjustments for other financial assets, non-current			100700000
	Adjustments for other financial assets, current			-64300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2796500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			-134200000
	Adjustments for increase (decrease) in other non-current liabilities			1600000
	Adjustments for depreciation and amortisation expense			2587100000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-42700000
	Adjustments for provisions, non-current			38600000
	Adjustments for other financial liabilities, current			-49000000
	Adjustments for other financial liabilities, non-current			100000
	Adjustments for unrealised foreign exchange losses gains			6400000
	Adjustments for dividend income			200000
	Adjustments for interest income			59300000
	Adjustments for share-based payments			59500000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-82900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			3660500000
	Net cash flows from (used in) operations			8601600000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			972800000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7628800000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			118600000
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			5351200000
	Proceeds from sales of investment property			522300000
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			25400000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			10100000
	Interest received			54600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-415100000
	Net cash flows from (used in) investing activities	-5035300000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			20700000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2460600000
	Repayments of borrowings			1961800000
	Payments of lease liabilities			442100000
	Dividends paid			1299800000
	Interest paid			1486800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-2709200000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-115700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-115700000
	Cash and cash equivalents cash flow statement at beginning of period			673400000
	Cash and cash equivalents cash flow statement at end of period			557700000